Accenture plc (ACN)

Operating return on assets (Operating ROA)

		Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Operating income	US$ in thousands	9,595,850	8,809,890	9,367,180	7,621,530	6,513,640
Total assets	US$ in thousands	55,932,400	51,245,300	47,263,400	43,175,800	37,078,600
Operating ROA		17.16%	17.19%	19.82%	17.65%	17.57%

August 31, 2024 calculation

Operating ROA = Operating income ÷ Total assets
= $9,595,850K ÷ $55,932,400K
= 17.16%

The operating return on assets (ROA) for Accenture plc has shown some fluctuations over the past five years. In 2022, the operating ROA was at its highest level of 19.82%, indicating that the company generated significant operating income relative to its total assets. However, in the following years, the operating ROA declined slightly to 17.19% in 2023 and further to 17.16% in 2024.

Despite the slight decrease in the operating ROA in 2024 compared to the prior year, Accenture plc has consistently maintained a relatively strong operating ROA above 17% over the last five years. This suggests that the company is effectively utilizing its assets to generate operating income.

Overall, while there have been some fluctuations in Accenture plc's operating ROA in recent years, the company's ability to maintain a solid operating ROA above 17% indicates efficient operation and effective asset utilization.